10 U.S.C. § 1403

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 1403 - Disability retired pay: treatment under Internal Revenue Code of 1986

That part of the retired pay of a member of an armed force, computed under formula No. 1 or 2 of section 1401, or under section 1402(d) or 1402a(d) of this title on the basis of years of service, which exceeds the retired pay that he would receive if it were computed on the basis of percentage of disability is not considered as a pension, annuity, or similar allowance for personal injury, or sickness, resulting from active service in the armed forces, under section 104(a) of the Internal Revenue Code of 1986.

10 U.S.C. § 1403

Aug. 10, 1956, ch. 1041, 70A Stat. 108; Pub. L. 96-342, title VIII, §813(b)(3)(C), Sept. 8, 1980, 94 Stat. 1104; Pub. L. 96-513, title V, §511(52)(A), (B), Dec. 12, 1980, 94 Stat. 2925; Pub. L. 100-26, §7(h)(1), (2)(A), Apr. 21, 1987, 101 Stat. 282.

HISTORICAL AND REVISION NOTE
Revised section	Source (U.S. Code)	Source (Statutes at Large)
1403	37:272(h).	Oct. 12, 1949, ch. 681, §402(h), 63 Stat. 820.

EDITORIAL NOTES

REFERENCES IN TEXTThe Internal Revenue Code of 1986, referred to in text, is set out in Title 26, Internal Revenue Code.

AMENDMENTS1987-Pub. L. 100-26 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954" in section catchline and text. 1980-Pub. L. 96-513 substituted "the Internal Revenue Code of 1954" for "title 26" in section catchline and text. Pub. L. 96-342 inserted reference to section 1402a(d) of this title.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96-513 effective Dec. 12, 1980, see section 701(b)(3) of Pub. L. 96-513, set out as a note under section 101 of this title.

active service

The term "active service" means service on active duty or full-time National Guard duty.

armed forces

The term "armed forces" means the Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard.

pay

The term "pay" includes basic pay, special pay, retainer pay, incentive pay, retired pay, and equivalent pay, but does not include allowances.